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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Article 75
Content:
When purchasing taxable goods to be used as materials for the manufacture of another kind of taxable goods, the manufacturer shall fill out a Tax Exemption Application for Purchased Materials in triplicate and apply to the competent tax authority for approval of commodity tax exemption. The manufacturer will keep the first copy of the application, and process the other two copies according to the following provisions after they have been signed:
(1)If the taxable materials are purchased directly from a local supplier, the manufacturer will give the second copy to the supplier and submit the third copy, which shall be affixed with the chop of the suppliers, to the local tax authority; the supplier should produce a tax exemption certificate.
(2)If the taxable materials are imported, the manufacturer will give two copies of the application to the Customs for exempting the collection of commodity tax. The Customs will save the second copy and return the third copy to the manufacturer after affixing a customs chop. The manufacturer will then submit the third copy to the unit-in-charge of the Customs in exchange for a tax exemption certificate.
(3)If the taxable materials are supplied by the manufacturer itself, the manufacturer will save the second copy of the application and submit the third copy to the local tax authority after affixing its own chop; the manufacturer will produce a tax exemption certificate itself.
Visitor:5  Update:2018-04-25

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